ELGIRUBCO2026-01-012026-03-31ELGIRUBCO2026-03-31ELGIRUBCO2025-03-31ELGIRUBCO2025-04-012026-03-31ELGIRUBCO2026-01-012026-03-31in-capmkt:OtherExpenses1MemberELGIRUBCO2026-01-012026-03-31in-capmkt:OtherExpenses2MemberELGIRUBCO2025-04-012026-03-31in-capmkt:OtherExpenses1MemberELGIRUBCO2025-04-012026-03-31in-capmkt:OtherExpenses2MemberELGIRUBCO2026-03-31OtherNoncurrentFinancialAssetsDomain1ELGIRUBCO2026-03-31OtherNoncurrentAssetsDomain1ELGIRUBCO2026-03-31OtherCurrentAssetsDomain1ELGIRUBCO2026-03-31OtherCurrentAssetsDomain2ELGIRUBCO2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1ELGIRUBCO2026-03-31OtherCurrentFinancialLiabilitiesDomain1ELGIRUBCO2026-03-31OtherCurrentLiabilitiesDomain1ELGIRUBCO2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ELGIRUBCO2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares000000ELGIRUBCONOTLISTEDINE819L01012Elgi Rubber Company LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-19INRLakhsQuarterlyFourth quarterSingle segmentRUBBER INDUSTRY2026-05-2811:30:002026-05-2818:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated86335300088215000951568000417763000-197360006890300017808400069589000562340006326920001403529000-451961000-1553387000-2005348000-1383400048967000351330000-20404810000000-20404810004788000-2035693000-20404810000-20356930000500500001-40.77-40.7700-40.77-40.77Notes <BR> 1 In accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the above Consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 28 2026 and the same has been audited by the statutory auditors of the Company who have expressed an unmodified audit opinion thereon <BR> <BR> 2 These statements have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable <BR> 3 Figures for the quarter ended March 31 2026 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year <BR> 4 Exceptional items represents the following <BR> 4 1 Profit on sale of assets <BR> 4 2 Consequent to the notification of four new Labour Codes on November 21 2025 the Group has assessed and recognised an incremental gratuity cost of Rs 21.65 lakhs is primarily arise due to change in wage definition under the exceptional item being regulatory driven and non recurring in nature Further the Group continues to monitor Central and State Rules and clarifications for any other impact <BR> 4 3 Consequent to liquidation of step down subsidiaries Rubber Resources B V incorporated in Netherlands the Company has recognized the loss arising from such liquidation as an exceptional item considering its materiality and non recurring nature <BR> <BR> 5 Rubber Resources B V Netherlands wholly owned step down material foreign subsidiary has voluntarily filed application for liquidation bankruptcy on 26 January 2026 and entered into liquidation proceedings pursuant to the appointment of a liquidator under the applicable laws of the relevant jurisdiction This resulted in the Group ceasing to exercise control over the said entity Accordingly in accordance with Ind AS the Group has derecognised the assets and liabilities of the said subsidiary recognised the resulting impact on loss of control including recycling of the cumulative foreign currency translation reserve and assessed the recoverability of the financial exposure if any remaining with the Group in accordance with Ind AS The aggregate impact of the above has been recognised and disclosed as an Exceptional Item in the audited consolidated financial results for the quarter and year ended 31 March 2026 <BR> <BR> 6 A Commercial Court has passed an order on 17 December 2025 in respect of a claim relating to pre payment penalty charges expensed in earlier years This order is now under appeal with Commercial Appeal Division CAD High Court Chennai Hence the claim continues to be treated as a contingent asset in accordance with Ind AS 37 and no income has been recognised in the above financial results <BR> <BR> 7 The company is engaged primarily in only one segment of providing solutions to the Rubber industry Hence there are no reportable segments as per Ind AS 108 Operating Segments <BR> 8 The above statements includes the results of the following wholly owned subsidiaries <BR> i Elgi Rubber Company LLC USA <BR> ii Elgi Rubber Company Limited Kenya iii Elgi Rubber Company Limited Sri Lanka <BR> iv Treadsdirect Limited Bangladesh <BR> v Borrachas e Equipamentos Elgi Ltda Brasil <BR> vi Elgi Rubber Company Holdings B V The Netherlands <BR> a Rubber Resource B V The Netherlands step down wholly owned subsidiary upto 26 01 2026 <BR> b Elgi Rubber Company B V The Netherlands step down wholly owned subsidiary vii Pincott International Pty Limited Australia 9 <BR> 9 The previous period figures have been regrouped or reclassified wherever necessary <BR> <BR> <BR> 2025-04-012026-03-31AuditedConsolidated366499000025438100039193710001911553000138407000-2646000070006600031921800017897700015579340004779695000-860324000-1550298000-241062200011601000-19844000-82430000-24023790000000-24023790003234000-2399145000-24023790000-23991450000500500001706883000-48-4800-48-48Impairment of receivables from foreign subsidiary176696000Other Expenses455996000Impairment of receivables from foreign subsidiary176696000Other Expenses138123800010936040001239780000130347000862900000031197500000453470003573220002962410003085200020409730008262640000584614000454060002296320006255000865907000607329000229950000000434047300050050000706883000756933000075693300091886300000069600091955900000091955900022063090001698400019662200021360600019200002421835000225793000163530000026639810000035835400004340473000Other financial assets45347000Other non-current assets30852000Other current assets457417000Properties held for sale149912000Lease liability696000Lease Liability1920000Other current liabilities225793000319218000388390000-68316000016213000-7890006743000-17700000-2364730000001789770000-2311900000019439000000000186519000154047500002325507000-85115000-14710000-2471100036170000-114914000000000003592800065411000000000000000000001471000272860000-61132000-61858000000000004308800000-10870006000031866100000113246000-635260000-6352600010893000045404000Items that will not be reclassified to profit or loss63990006399000Items that will not be reclassified to profit or loss43220004322000161100010880000047880003234000AuditedtrueArun & Co., Partnership firmtrue2027-07-31